N.Y. Public Lands Law § 26: Refunds when sales cannot be completed

§ 26. Refunds when sales cannot be completed. Within three years

after the receipt thereof, moneys heretofore received by the division of

the land office in the department of state and transferred to the office

of general services or heretofore or hereafter received by the office of

general services on account of sales of interests in real property

ordered by the office of general services or its predecessor, the board

of commissioners of the land office, may be refunded to the person or

party for whose account same were received, upon satisfactory proof

being submitted to the commissioner of general services that the sale or

sales so ordered cannot be completed by the issuance of letters patent

or an instrument of conveyance.

Notwithstanding the provisions of section one hundred twenty-one of

the state finance law, such refunds shall, upon approval by the

commissioner of general services and after audit by the comptroller, be

paid from any moneys in the custody of the office of general services or

heretofore transferred or received from the division of the land office

as proceeds of sale of real property, except that moneys derived from

the sale of detached parcels of forest preserve lands as provided in

section twenty-four of the public lands law shall not be used to make

refunds with respect to inability to complete sales affecting other

lands and such moneys shall be the sole fund from which to make refunds

in cases of inability on the part of the state to complete sales, as

aforesaid, of such detached parcels of forest preserve lands.